It would simply not be possible to employ a sufficient number of individuals, for example, to determine the price on millions of unique products – let alone to decide what the in-stock levels should be for those products or individually to process every customer order“.
Smjernice OECD-a o transfernim cijenama iz 1995., točka 3.7.: Smjernice OECD-a o transfernim cijenama iz 2010., točka 2.109. i 2.115.